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Commissioner of Inland Revenue v BNZ Investment Advisory Services Ltd HC Wellington AP178/93   flag  8

[1994] NZHC 1066; (1994) 16 NZTC 11,111; (1994) 18 TRNZ 569
High Court of New Zealand
New Zealand
15th March, 1994

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCA 94; 98 ATR 390; (2015) 236 FCR 322 Federal Court of Australia Australia - Commonwealth 19 Feb 2015 AustLII flag 8
Coveney v Commissioner of Inland Revenue HC Invercargill AP15/93 [1994] NZHC 1268; [1995] 1 NZLR 90; (1994) 19 TRNZ 13; (1994) 16 NZTC 11,328 High Court of New Zealand New Zealand 24 Aug 1994 NZLII flag 2
Commissioner of Inland Revenue v Wellington Regional Stadium Trust CA164/04 [2005] NZCA 230; [2006] 1 NZLR 617; (2005) 22 NZTC 19,445; (2005) 1 NZTR 15-010 Court of Appeal of New Zealand New Zealand 6 Sep 2005 NZLII flag 1
Norfolk Apartments Ltd v Commissioner of Inland Revenue HC Auckland M296/94 [1994] NZHC 2274; (1994) 19 TRNZ 218; (1995) 17 NZTC 12,003 High Court of New Zealand New Zealand 11 Nov 1994 NZLII flag 1
Disputant I v Commissioner of Inland Revenue [2014] NZTRA 9 New Zealand Taxation Review Authority New Zealand 14 Jul 2014 NZLII flag
Disallowance of GST imputs for legal fees [2009] NZTRA 6 New Zealand Taxation Review Authority New Zealand 27 Feb 2009 NZLII flag
GSTR 2005/D6 - Goods and services tax: determining the extent of creditable purpose for providers of financial supplies [2005] ATODGSTR GSTR2005/D6 Australian Taxation Office Australia - Commonwealth 19 Oct 2005 AustLII flag
Commissioner of Inland Revenue v Backhouse HC Hamilton M280/94 [1994] NZHC 1088; (1994) 19 TRNZ 191; (1994) 16 NZTC 11,397 High Court of New Zealand New Zealand 26 Oct 1994 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
11 TR 11 11 TR 11 1
Disputant I v Commissioner of Inland Revenue [2014] NZTRA 9 New Zealand Taxation Review Authority New Zealand 14 Jul 2014 NZLII flag
Disallowance of GST imputs for legal fees [2009] NZTRA 6 New Zealand Taxation Review Authority New Zealand 27 Feb 2009 NZLII flag
GSTR 2005/D6 - Goods and services tax: determining the extent of creditable purpose for providers of financial supplies [2005] ATODGSTR GSTR2005/D6 Australian Taxation Office Australia - Commonwealth 19 Oct 2005 AustLII flag
Commissioner of Inland Revenue v Backhouse HC Hamilton M280/94 [1994] NZHC 1088; (1994) 19 TRNZ 191; (1994) 16 NZTC 11,397 High Court of New Zealand New Zealand 26 Oct 1994 NZLII flag

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